Brief for Commissioner of Internal Revenue-Appellee: Table of Authorities

( The pages noted are those in the original document. )

Cases:

  • Adams v. Commissioner,
    • 170 F.3d 173 (3rd Circuit 1999), pages 13, 16, 34
  • Anthony v. Commissioner,
    • 66 T.C. 367 (1976), aff'd without pub. opinion,
    • 566 F.2d 1168 (3rd Circuit 1977), page 14
  • Autenrieth v. Cullen,
    • 418 F.2d 586 (9th Circuit 1969), pages 14, 31
  • Babcock v. Commissioner,
    • 51 T.C.M. (CCH) 931 (1986), page 34
  • Barton v. Commissioner,
    • 737 F.2d 822 (9th Circuit 1984), pages 14, 30
  • Bill Johnson's Restaurants, Inc. v. NLRB,
    • 461 US 731 (1983), page 27
  • Bradley v. United States,
    • 817 F.2d 1400 (9th Circuit 1987), page 25
  • Braunfeld v. Brown,
    • 366 US 599 (1961), page 21
  • Browne v. United States,
    • 176 F.3d 25 (2nd Circuit 1999), pages 13, 16-17, 22, 25
  • Burke v. Commissioner,
    • 929 F.2d 110 (2nd Circuit 1991), pages 23-24, 26
  • Carey v. United States,
    • 601 F.Supp. 150 (E.D. Va. 1985), page 26
  • Clark v. United States,
    • 630 F.Supp. 101 (D. Md. 1986), page 26
  • Collett v. United States,
    • 781 F.2d 53 (6th Circuit 1985), page 25
  • Dalton v. United States,
    • 800 F.2d 1316 (4th Circuit 1986), page 25
  • Drefchinski v. Regan,
    • 589 F.Supp. 1516 (W.D. La. 1984), page 26
  • Druker v. Commissioner,
    • 697 F.2d 46 (2nd Circuit 1982), page 28
  • Egnal v. Commissioner,
    • 65 T.C. 255 (1975), page 14
  • Eisenberg v. Commissioner,
    • 155 F.3d 50 (2nd Circuit 1998), page 9
  • Employment Division v. Smith,
    • 494 US 872 (1990), page 38
  • Farmer v. Rountree,
    • 149 F.Supp. 327 (M.D. Tenn. 1956), aff'd per curiam,
    • 252 F.2d 490 (6th Circuit 1958), page 14
  • First v. Commissioner,
    • 547 F.2d 45 (7th Circuit 1976), page 14
  • Franklet v. United States,
    • 578 F.Supp. 1552 (N.D. Cal. 1984),
    • aff'd 761 F.2d 529 (9th Circuit 1985), page 26
  • Gonzales v. O Centro Espirita Beneficente Uniao do Vegetal,
    • __US__, 126 S. Ct. 1211 (2006), pages 18-19
  • Graves v. Commissioner,
    • T.C. Memo 1981-154,
    • aff'd without pub. opinion, 698 F.2d 1219 (6th Circuit 1982), page 25
  • Greenberg v. Commissioner,
    • 73 T.C. 806 (1980), pages 14, 25
  • Hernandez v. Commissioner,
    • 490 US 680 (1989), page 16
  • Jenney v. United States,
    • 755 F.2d 1384 (9th Circuit 1985), pages 13, 25
  • Kahn v. United States,
    • 753 F.2d 1208 (3rd Circuit 1985), pages 14, 25, 34
  • Kalish v. United States,
    • 411 F.2d 606 (9th Circuit 1969), page 14
  • Lull v. Commissioner,
    • 602 F.2d 1166 (4th Circuit 1979), page 14
  • Maduakolam v. Columbia University,
    • 866 F.2d 53 (2nd Circuit 1989), page 32
  • May v. Commissioner,
    • 752 F.2d 1301 (8th Circuit 1985), pages 24, 33
  • Muste v. Commissioner,
    • 35 T.C. 913 (1961), page 14
  • Nelson v. United States,
    • 796 F.2d 164 (6th Circuit 1986), page 25
  • O'Connor v. Commissioner,
    • 770 F.2d 17 (2nd Circuit 1985), pages 26, 33
  • Packard v. United States,
    • 7 F.Supp. 2d 143 (District of Connecticut 1998),
    • aff'd without pub. opinion, 198 F.3d 234 (2nd Circuit 1999), pages 16, 25
  • Roberts v. Commissioner,
    • 329 F.3d 1224 (11th Circuit 2003), page 11
  • Russell v. Commissioner,
    • 60 T.C. 942 (1973), page 14
  • Scheide v. Commissioner,
    • 65 T.C. 455 (1975), page 14
  • Sherbert v. Verner,
    • 374 US 398 (1963), page 39
  • Sydnes v. Commissioner,
    • 74 T.C. 864 (1980),
    • aff'd, 647 F.2d 813 (8th Circuit 1981), page 24
  • Tingle v. Commissioner,
    • 73 T.C. 816 (1980), pages 27, 31
  • United States v. Lee,
    • 455 US 252 (1982), pages 15-16
  • United States v. Ramsey,
    • 992 F.2d 831 (8th Circuit 1993), page 13
  • Wall v. United States,
    • 756 F.2d 52 (8th Circuit 1985), page 26
  • Welch v. United States,
    • 750 F.2d 1101 (1st Circuit 1985), page 26
  • Wilkinson v. Commissioner,
    • 71 T.C. 633 (1979), page 24
  • Wisconsin v. Yoder,
    • 406 US 205 (1972), page 39
  • Woida v. United States,
    • 609 F.Supp. 1271 (E.D. Wis. 1985), page 26

Statutes:

  • Internal Revenue Code (26 USC):
    • § 6015, pages 11, 22
    • § 6303, page 10
    • § 6320(b), page 10
    • § 6330, pages 2, 10-12, 22, 30
    • § 6331, page 10
    • § 6673, pages 2, 6-8, 23-24, 26, 31-33
    • § 6702, page 25
    • § 7482(a)(1), page 3
    • § 7483, page 3
    • § 7502(a), page 2
  • 42 USC:
    • § 2000, page 6, 11, 38
  • Pub. L. 101-239, § 7731(a), 103 Stat. 2106, page 24
  • Religious Freedom Restoration Act of 1993,
    • Pub. L. 103-141, 107 Stat. 1488, page 15

Miscellaneous:

  • Treasury Regulations (C.F.R.):
    • § 301.6330-1(a), pages 10-12, 22
  • Federal Rules of Appellate Procedure 13(a)(1)
    • pages 3, 23
  • Tax Court Rule 162,
    • page 3